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1. Classification of service - sale of space and time for advertisement service or not - The Appellate Tribunal carefully examined the agreements between the parties and...

2. Advertising agency services - the appellant has taken the plea that those payments are made in lieu of renting the property to both the advertising agency companies to...

3. Demand of advertisement tax imposed by the Nagar Nigam, Kanpur on displaying advertisement through hording within its jurisdiction - after 12.9.2016 or from 1.7.2017 the...

4. Advertisement Agency Service - in case of free commercial time, selling the time allotted does not fall within the purview of Advertisement Service since the said...

5. Exemption u/s 54EC and 54F - LTCG - Merely because the original site which was allotted was cancelled, yet another site was allotted and the said site was also cancelled...

6. The circular addresses misdeclaration of Display Assembly as parts for cellular mobile phones. MeitY shared a Technical Document to aid assessment. Despite...

7. Levy of tax on advertisement - Constitutional Validity of Section 103(b)(vi), 134 containing the words "after levy of tax under Section 134 has been determined by the...

8. Advertising agency service on commission basis - Model (1) Placement of advertisement in traditional media on behalf of the advertiser - Modes (2) Buying and selling of...

9. Addition u/s 40(a)(ia) - failure to deduct tax on site rent in respect of contract with DTC for display of advertisement on DTC Bus Queue Shelters and Times Keeper...

10. Manufacture / construction at site - 3.05 KMs away from the ‘site’ of the flyovers - since the said site was mentioned in the regular correspondence between N.H.A.I. and...

11. Exemption from duty of customs - import of Lithium Ion Cell (Captive Consumption - For LED) - Emergency LED Light is fundamentally a type of LED light, albeit a...

12. Provision for Site Restoration - Expenses allowable u/s 37(1) - Merely because the contract period was long viz., 25 years, which too now stands extended by period of...

13. Disallowance of advertisement expenditure - Merely because the assessee segregated the cost of expenditure in relation to a particular project and later stage claimed as...

14. Benefit of Notification - manufacture of Ready Mix Concrete (RMC) - Merely because the RMC has been transported from the Batching Plant installed at the site to various...

15. Taxability of Hospital income in the hands of Doctor - ‘salary’ or ‘professional income’ - The fact that the remuneration paid is variable, and the doctors are not...